申論題

7. rvan Enterprise's bank statement for the month of May showed a balance per bank of $3,025. The company's Cash account in the general ledger had a balance of $2,220 at May 31. Other information is as follows;

(5) A check for $325 drawn by Irving Enterprises was included in the bank statement. The check had cleared Ivan’s account and was deducted by the bank from Ivan’s balance.